Legal Insights

Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.

Showing 1–4 of 4 articles for “formal offer of evidence”

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Nov 21, 2018 tax law capital gains tax documentary stamp tax evidence court of tax appeals civil procedure

Formal Offer of Evidence in Tax Cases: Courts Must Consider All Evidence on Record

A taxpayer's admission of transferring shares can establish tax liability even without the BIR's formal offer of evidence.

Jan 11, 2016 civil-procedure formal-offer-of-evidence extension-of-time sandiganbayan ill-gotten-wealth substantial-justice

Motion for Extension of Time: Balancing Strict Rules and Substantial Justice

Philippine Supreme Court ruling on when courts should relax procedural rules on formal offer of evidence to serve substantial justice.

Apr 22, 2015 formal offer of evidence rules of court judicial partition heirs rights civil law succession

Formal Offer of Evidence Required: Heirs' Unpresented Deeds Fail in Partition Case

Supreme Court affirms that evidence not formally offered cannot be considered, even in inheritance disputes over land partition.

Apr 27, 2007 civil procedure evidence formal offer land title demurrer to evidence

Formal Offer of Evidence: Why Failure Can End a Land Ownership Case

A missed deadline to formally offer evidence can doom a land dispute. Learn the rule from Heirs of Pasag v. Parocha.